Union Of INDIA vs. M/S. Asian Fab Tec LTD
Held
The Court held that in light of the Supreme Court's order in Union of India Vs. Filco Trade Private Limited, the present writ appeals do not survive for consideration. The Supreme Court had directed the Goods and Services Tax Network (GSTN) to open the common portal for filing concerned forms between September 1, 2022, and October 31, 2022, and this period was further extended until November 30, 2022. Consequently, the appeals filed by the Union of India and other revenue authorities challenging the Single Judge's orders directing the opening of the portal were disposed of as infructuous. No costs were awarded.
Facts
These writ appeals were filed by the Union of India and other revenue authorities challenging orders passed by a learned Single Judge of the Karnataka High Court. The Single Judge had directed the revenue to open the Goods and Services Tax Network (GSTN) portal for uploading TRAN-I forms. The specific writ petitions that led to these appeals are WP No. 15280/2020, WP No. 2176/2021, WP No. 24989/2019, WP No. 1037/2021, and WP No. 8212/2021. The appeals were filed under Section 4 of the Karnataka High Court Act. The respondents in these appeals were various private limited companies, including M/s. Medreich Limited, Alliance Buildwell Projects Pvt. Ltd., M/s. Urs Kars Service Centre Pvt. Ltd., M/s. Asian Fab Tec Ltd., and M/s. Adarsh Control and Automation Pvt. Ltd., along with the State of Karnataka.
Key Issues
The primary issue before the Court was whether the revenue authorities should be directed to open the GSTN portal for uploading TRAN-I forms. The appellants, represented by Shri. Amit Anand Deshpande, submitted that the Supreme Court of India, in the case of Union of India Vs. Filco Trade Private Limited, had already decided this issue. They contended that the Supreme Court directed the GSTN to open the portal for filing concerned forms between September 1, 2022, and October 31, 2022, with a further extension until November 30, 2022. The judgment does not record any specific arguments from the respondents on this point, other than their initial success before the Single Judge.
Sections Cited
Section 4
AI-generated summary — verify with the full judgment below
Heard together (5 matters)
Read from the judgment's own cause title. This page is filed under one of them.
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF NOVEMBER, 2022
PRESENT
THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA WRIT APPEAL NO. 931 OF 2021 (T-RES) C/W WRIT APPEAL NO. 1016 OF 2021 (T-RES) WRIT APPEAL NO. 1051 OF 2021 (T-RES) WRIT APPEAL NO. 1113 OF 2021 (T-RES) WRIT APPEAL NO. 1325 OF 2021 (T-RES)
IN W.A No.931 OF 2021
BETWEEN :
THE UNION OF INDIA REPRESENTED BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI-110 001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI-110 001. 3. THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAOUGHT PLACE NEW DELHI-110 001. Court Of Karnataka 4.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.